Douglas J. Crawford - Page 6

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          are included for the taxable year in which they are actually or             
          constructively received.  See sec. 1.446-1(c)(1)(i), Income Tax             
          Regs.  Accordingly, unemployment compensation received by                   
          petitioner in 1991 is properly includable in petitioner's 1991              
          gross income.                                                               
          3.  Section 6651 Addition to Tax                                            
               Section 6651(a) imposes an addition to tax for a taxpayer's            
          failure to file a required return on or before the specified                
          filing date, including extensions.  The addition to tax is                  
          inapplicable, however, if the taxpayer shows that the failure to            
          file the return was due to reasonable cause and not willful                 
          neglect.  See sec. 6651(a)(1).  To prove "reasonable cause",                
          taxpayers must show they exercised ordinary business care and               
          prudence and were still unable to file the return within the                
          statutorily prescribed time.  See Crocker v. Commissioner, 92               
          T.C. 899, 913 (1989).  Petitioner has not contradicted                      
          respondent's assertion that he failed to file an income tax                 
          return, nor has petitioner claimed that he had reasonable cause             
          for failing to file an income tax return.  Petitioner has not               
          provided this Court with any legal or factual justification for             
          not filing an income tax return for 1991.  We, therefore, hold              
          that petitioner is liable for the addition to tax for delinquent            
          filing as determined by respondent.                                         

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